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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Schedule of Income Tax Charged | The analysis of the income tax charged to the results of 2023, 2022 and 2021 is as follows:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Income tax of the year for Mexican companies |  | $ | 1,291,378 |  |  | $ | 2,549,851 |  |  | $ | 2,564,312 |
Income tax year for foreign companies |  |  | 403,436 |  |  |  | 599,940 |  |  |  | 1,253,895 |
Deferred tax for Mexican companies |  |  | (40,943 | ) |  |  | (119,999 | ) |  |  | (96,453 | )
Deferred tax for foreign companies |  |  | 86,127 |  |  |  | 269,730 |  |  |  | 668,015 |
|  | $ | 1,739,998 |  |  | $ | 3,299,522 |  |  | $ | 4,389,769 |
Schedule of Income Tax Expense (Benefit) | During 2023, 2022 and 2021, the income tax expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these provisions, as a result of the items shown below:
|  | 2023 |  |  | 2022 |  |  | 2021 |
Expected benefit, expense |  | $ | 1,804,233 |  |  | $ | 3,348,174 |  |  | $ | 4,150,690 |
Increase (decrease) as a result of: |  |  |  |  |  |  |  |  |  |  |  |
Inflation effect, net |  |  | (581,549 | ) |  |  | (524,640 | ) |  |  | (577,234 | )
Impact of the nominal rate differences between the USA and Mexico |  |  | 112,377 |  |  |  | 29,996 |  |  |  | 66,343 |
Benefit from utilization of tax loss carry-forwards and others (1) |  |  | 342,202 |  |  |  | 80,166 |  |  |  | (12,086 | )
Others, net (includes permanent items) Income tax expense |  |  | 62,735 |  |  |  | 365,826 |  |  |  | 762,056 |
Income tax expense |  | $ | 1,739,998 |  |  | $ | 3,299,522 |  |  | $ | 4,389,769 |
Effective tax rate |  |  | 28.93 | % |  |  | 29.56 | % |  |  | 31.73 | %
(1) | This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously to 2023, 2022 and 2021, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.
Schedule of Tax Losses Pending of Amortize | As of December 31, 2023, Grupo Simec, S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:
Origin Date |  |  | Expiration Date |  |  | Tax losses available |
| 2014 |  |  |  | 2024 |  |  |  | 4,307 |
| 2015 |  |  |  | 2025 |  |  |  | 7,755 |
| 2016 |  |  |  | 2026 |  |  |  | 428,832 |
| 2017 |  |  |  | 2027 |  |  |  | 252,162 |
| 2018 |  |  |  | 2028 |  |  |  | 15,464 |
| 2019 |  |  |  | 2029 |  |  |  | 1,044,870 |
| 2020 |  |  |  | 2030 |  |  |  | 521,031 |
| 2021 |  |  |  | 2031 |  |  |  | 854,241 |
| 2022 |  |  |  | 2032 |  |  |  | 1,059,003 |
| 2023 |  |  |  | 2033 |  |  |  | 708,322 |
|  |  |  |  |  |  |  | $ | 4,895,987 |
Schedule of Deferred Income Tax Liability | Below is a summary of the effects of the main temporary items that make up the deferred income tax liability included in the consolidated statement of financial position:
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | (68,211 | ) |  | $ | (67,930 | )
Advances from customers |  |  | 208,805 |  |  |  | 464,268 |
Total deferred tax assets |  |  | 140,594 |  |  |  | 396,338 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 3,442,332 |  |  |  | 4,209,513 |
Intangible assets from Grupo San |  |  | 399,050 |  |  |  | 381,282 |
Provisions |  |  | 77,604 |  |  |  | 17,199 |
Prepaid expenses |  |  | 45,294 |  |  |  | 11,493 |
Total deferred tax liabilities |  |  | 3,964,280 |  |  |  | 4,619,487 |
Deferred tax liabilities, net |  | $ | 3,823,686 |  |  | $ | 4,223,149 |

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